营改增是我国税制改革的重要内容,自2012年试点以来,已经取得了较为显著的成效,有效降低了企业税收负担,同时为国家税收收入提供了可靠保障。2016年5月1日开始,我国全面推开营业税改增值税试点,房地产开发企业亦不例外。本文回顾了营改增的进程,分析了房地产业营改增的必要性,剖析了营改增对房地产开发企业的正面和负面影响,并详细阐释营改增背景下房地产开发企业的应对策略。 The reform of the camp is an important part of China’s tax reform. Since its pilot project in 2012, it has made remarkable achievements, effectively reducing its tax burden and providing a reliable guarantee for its tax revenues. May 1, 2016, China has fully rolled out the VAT reform pilot business, real estate development companies are no exception. This paper reviews the progress of the VAT reform, analyzes the necessity of the real estate reform, analyzes the positive and negative impacts of the VAT reform on the real estate development enterprises, and elaborates on the coping strategies of real estate development enterprises under the background of the VAT reform.